{"id":43828,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/dane-a-poplatky\/"},"modified":"2025-11-25T13:46:49","modified_gmt":"2025-11-25T12:46:49","slug":"dane-a-poplatky","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/sk\/pravo-nehnutelnosti\/dane-a-poplatky\/","title":{"rendered":"Dane a poplatky"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Dane a poplatky<\/h2>\n\n<p class=\"wp-block-paragraph\">Pri k\u00fape bytu existuj\u00fa ur\u010dit\u00e9 dane a poplatky, ktor\u00e9 je potrebn\u00e9 zaplati\u0165. Tieto s\u00fa uveden\u00e9 a podrobnej\u0161ie vysvetlen\u00e9 ni\u017e\u0161ie. <\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148 z pr\u00edjmu z nehnute\u013enost\u00ed (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z pr\u00edjmu z nehnute\u013enost\u00ed je da\u0148, ktor\u00fa plat\u00ed pred\u00e1vaj\u00faci.<\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fd\u0161ka da\u0148ovej sadzby<\/h3>\n\n<p class=\"wp-block-paragraph\">Predaj s\u00fakromn\u00fdch pozemkov podlieha spravidla osobitnej sadzbe dane 30 percent. V\u00fdpo\u010det dane z pr\u00edjmu z nehnute\u013enost\u00ed sa vykon\u00e1va vo forme k\u00fapnej zmluvy v r\u00e1mci na\u0161ej kancel\u00e1rie. <\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fdnimky z dane z pr\u00edjmu z nehnute\u013enost\u00ed<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Oslobodenie od dane pri hlavnom bydlisku<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Predaj bytu ako hlavn\u00e9ho bydliska je pre pred\u00e1vaj\u00faceho za ur\u010dit\u00fdch okolnost\u00ed osloboden\u00fd od dane. Pred\u00e1vaj\u00faci musel v \u0148om b\u00fdva\u0165 nepretr\u017eite minim\u00e1lne dva roky od k\u00fapy a\u017e do predaja. V opa\u010dnom pr\u00edpade sa oslobodenie uplatn\u00ed aj vtedy, ak pred\u00e1vaj\u00faci v \u0148om b\u00fdval nepretr\u017eite minim\u00e1lne 5 rokov v priebehu posledn\u00fdch 10 rokov pred predajom.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Oslobodenie pre stavebn\u00edkov<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade samostatne postavenej budovy, ako napr\u00edklad tej, ktor\u00e1 sl\u00fa\u017ei ako druh\u00e9 bydlisko, sa oslobodenie od dane uplat\u0148uje len na budovu, a nie na pozemok.<\/p>\n\n<h3 class=\"wp-block-heading\">In\u00e1 sadzba dane<\/h3>\n\n<p class=\"wp-block-paragraph\">Pri nov\u00fdch pozemkoch (nadobudnut\u00fdch od 31.03.2002) a star\u00fdch pozemkoch (nadobudnut\u00fdch pred 31.03.2002) sa sadzba dane l\u00ed\u0161i.<\/p>\n\n<p class=\"wp-block-paragraph\">Pri star\u00fdch pozemkoch sa pou\u017e\u00edva sadzba dane 4,2 % z v\u00fd\u0165a\u017eku z predaja. Pri star\u00fdch pozemkoch preklasifikovan\u00fdch na stavebn\u00e9 pozemky je sadzba dane 18 % z v\u00fd\u0165a\u017eku z predaja. <\/p>\n\n<p class=\"wp-block-paragraph\">Pri nov\u00fdch pozemkoch platia ustanovenia o osobitnej sadzbe dane.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed sa vz\u0165ahuje na nadobudnutie pozemkov v Rak\u00fasku. Pod pozemkami v zmysle z\u00e1kona o dani z nadobudnutia nehnute\u013enost\u00ed sa rozumej\u00fa: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Pozemky a p\u00f4da<\/li>\n\n\n\n<li>Budovy<\/li>\n\n\n\n<li>Pr\u00edrastky a pr\u00edslu\u0161enstvo, ako napr\u00edklad pneumatiky k autu, traktor k po\u013enohospod\u00e1rskemu statku <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">GrESt je ekvivalentom ImmoESt a plat\u00ed ju kupuj\u00faci.<\/p>\n\n<h3 class=\"wp-block-heading\">Z\u00e1klad dane GrESt<\/h3>\n\n<p class=\"wp-block-paragraph\">Pre z\u00e1klad dane prich\u00e1dzaj\u00fa do \u00favahy tri r\u00f4zne hodnoty:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hodnota protiplnenia<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Spravidla sa GrESt vypo\u010d\u00edtava z hodnoty protiplnenia (k\u00fapnej ceny) plus prevzat\u00e9 z\u00e1v\u00e4zky, ako napr\u00edklad dlhy alebo pr\u00e1vo u\u017e\u00edvania plodov.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Hodnota pozemku<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ke\u010f\u017ee pri darovan\u00ed alebo deden\u00ed ch\u00fdba protiplnenie (k\u00fapna cena), v t\u00fdchto pr\u00edpadoch sa ur\u010d\u00ed hodnota pozemku a t\u00e1to sa pou\u017eije ako z\u00e1klad dane pre GrESt.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Jednotkov\u00e1 hodnota<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Z\u00e1klad dane prostredn\u00edctvom jednotkovej hodnoty je ur\u010den\u00fd pre nadobudnutie po\u013enohospod\u00e1rskych a lesn\u00fdch pozemkov.<\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fdnimky z dane z nadobudnutia nehnute\u013enost\u00ed v s\u00fakromnej sf\u00e9re<\/h3>\n\n<p class=\"wp-block-paragraph\">Od GrESt je osloboden\u00e9 bezodplatn\u00e9 nadobudnutie spolo\u010dn\u00e9ho obydlia partnerom z man\u017eelstva alebo registrovan\u00e9ho partnerstva. Vy\u017eaduje si to splnenie nasleduj\u00facich podmienok: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Obaja partneri musia ma\u0165 rovnak\u00fd podiel na byte. Preto mus\u00ed by\u0165 polovica podielu preveden\u00e1 na druh\u00e9ho partnera. <\/li>\n\n\n\n<li>Byt mus\u00ed sl\u00fa\u017ei\u0165 naliehavej bytovej potrebe partnera.<\/li>\n\n\n\n<li>Doteraj\u0161ie spolo\u010dn\u00e9 b\u00fdvanie sa op\u00fa\u0161\u0165a.<\/li>\n\n\n\n<li>U\u017e\u00edvanie bytu mus\u00ed nasta\u0165 do troch mesiacov od nadobudnutia\/dokon\u010denia.<\/li>\n\n\n\n<li>Vlastn\u00edcke pomery sa nesm\u00fa zmeni\u0165 po\u010das prv\u00fdch piatich rokov. Byt mus\u00ed by\u0165 v tomto obdob\u00ed aj ob\u00fdvan\u00fd. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Sadzby<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Odplatn\u00e9 nadobudnutia<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z nadobudnutia nehnute\u013enost\u00ed pri odplatn\u00fdch nadobudnutiach je v z\u00e1sade 3,5 % zo z\u00e1kladu dane.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bezodplatn\u00e9 nadobudnutia a nadobudnutia v r\u00e1mci rodiny<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Pri bezodplatn\u00fdch nadobudnutiach, ako je napr\u00edklad darovanie, ako aj pri odplatn\u00fdch nadobudnutiach v r\u00e1mci rodiny sa uplat\u0148uje stup\u0148ovit\u00e1 sadzba. Nadobudnutia s\u00fa zv\u00fdhodnen\u00e9. <\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 v tomto pr\u00edpade predstavuje:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Za prv\u00fdch 250 000 \u20ac 0,5 %<\/li>\n\n\n\n<li>Za \u010fal\u0161\u00edch 150 000 \u20ac 2 %<\/li>\n\n\n\n<li>Od 400 000 \u20ac 3,5 %<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e1 povinnos\u0165<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1, akon\u00e1hle je vykonan\u00fd proces nadobudnutia. Proces nadobudnutia, resp. z\u00e1v\u00e4zkov\u00fd obchod, je v tomto pr\u00edpade k\u00fapna zmluva. Pred\u00e1vaj\u00faci a kupuj\u00faci sa st\u00e1vaj\u00fa da\u0148ov\u00fdmi dl\u017en\u00edkmi, preto\u017ee s\u00fa osobami z\u00fa\u010dastnen\u00fdmi na k\u00fapnej zmluve.  <\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e1 povinnos\u0165 je splatn\u00e1 15. d\u0148a druh\u00e9ho nasleduj\u00faceho mesiaca po jej vzniku.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Potvrdenie o bez\u00fahonnosti pod\u013ea \u00a7 160 BAO<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Potvrdenie o bez\u00fahonnosti je potrebn\u00e9 pre z\u00e1pis do katastra nehnute\u013enost\u00ed v s\u00favislosti s nadobudnut\u00edm vlastn\u00edctva. Toto potvrdenie je potrebn\u00e9 z\u00edska\u0165 od pr\u00edslu\u0161n\u00e9ho da\u0148ov\u00e9ho \u00faradu a potvrdzuje, \u017ee da\u0148 z nadobudnutia nehnute\u013enost\u00ed bola zaplaten\u00e1. <\/p>\n\n<h2 class=\"wp-block-heading\">Poplatky za z\u00e1pis<\/h2>\n\n<p class=\"wp-block-paragraph\">Poplatky za z\u00e1pis bytu predstavuj\u00fa 1,1 % z celkovej k\u00fapnej ceny.<\/p>\n\n<p class=\"wp-block-paragraph\">Pri odplatn\u00fdch aj bezodplatn\u00fdch nadobudnutiach v r\u00e1mci rodiny sa n\u00e1klady na poplatok za z\u00e1pis vypo\u010d\u00edtavaj\u00fa z trojn\u00e1sobku jednotkovej hodnoty (maxim\u00e1lne jedna tretina trhovej hodnoty).<\/p>\n\n<p class=\"wp-block-paragraph\">Poplatky za podanie do katastra nehnute\u013enost\u00ed predstavuj\u00fa dodato\u010dne 47,00 \u20ac, ak sa vykon\u00e1va elektronicky. Poplatok za p\u00edsomn\u00e9 podanie je 67,00 \u20ac. <\/p>\n\n<h2 class=\"wp-block-heading\">Ostatn\u00e9 n\u00e1klady na vypracovanie zmluvy<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Not\u00e1rske poplatky za overenie podpisov<\/li>\n\n\n\n<li>N\u00e1klady na pr\u00e1vnika za vypracovanie zmluvy a spracovanie k\u00fapy<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Dane a poplatky Pri k\u00fape bytu existuj\u00fa ur\u010dit\u00e9 dane a poplatky, ktor\u00e9 je potrebn\u00e9 zaplati\u0165. Tieto s\u00fa uveden\u00e9 a podrobnej\u0161ie vysvetlen\u00e9 ni\u017e\u0161ie. Da\u0148 z pr\u00edjmu z nehnute\u013enost\u00ed (ImmoESt) Da\u0148 z &#8230;","protected":false},"author":1,"featured_media":0,"parent":45431,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[737],"tags":[],"class_list":["post-43828","page","type-page","status-publish","hentry","category-pravo-nehnutelnosti"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/sk\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Dane a poplatky Pri k\u00fape bytu existuj\u00fa ur\u010dit\u00e9 dane a poplatky, ktor\u00e9 je potrebn\u00e9 zaplati\u0165. Tieto s\u00fa uveden\u00e9 a podrobnej\u0161ie vysvetlen\u00e9 ni\u017e\u0161ie. Da\u0148 z pr\u00edjmu z nehnute\u013enost\u00ed (ImmoESt) Da\u0148 z ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/43828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/comments?post=43828"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/43828\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/pages\/45431"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/media?parent=43828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/categories?post=43828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/sk\/wp-json\/wp\/v2\/tags?post=43828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}